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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of the chief appraiser of an appraisal |
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district or a representative of the chief appraiser to enter the |
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premises of a business, trade, or profession for ad valorem tax |
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appraisal purposes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 22.07(a), Tax Code, is amended to read as |
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follows: |
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(a) The chief appraiser or the chief appraiser's [his] |
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authorized representative may enter the premises of a business, |
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trade, or profession and inspect the property to determine the |
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existence and market value of tangible personal property used for |
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the production of income and having a taxable situs in the district, |
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provided that the owner of the business, trade, or profession has |
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expressly consented to the entry and inspection. |
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SECTION 2. This Act takes effect September 1, 2013. |